KRS 139.4802: Restriction on notice or instruction to collect or remit sales and use tax on

the sale, use, storage, or other consumption of currency or bullion currency --

Refund of tax paid -- Cause of action -- Damages -- Waiver of immunity.

(1) (a) On or after March 27, 2025, a violation shall occur when an official notice

published by the secretary of the Finance and Administration Cabinet or the

commissioner of the department instructs that taxpayers should continue to

collect and remit sales and us e tax on the sale, use, storage, or other

consumption of currency or bullion currency under this chapter.

(b) Any notice or instruction, published at any time, that states that on or after

August 1, 2024, the sale, use, storage, or other consumption of cur rency or

bullion currency under this chapter is taxable is void and unenforceable.

(2) Notwithstanding KRS 49.220 and 139.770, on and after August 1, 2024, any person

who paid sales tax under KRS 139.200 or use tax under KRS 139.310 on currency

or bullion currency that is exempt from sales and use tax under KRS 139.480(36)

may maintain an action for a refund of the tax paid, as an individual or by seeking

certification as a class under Rule 23 of the Kentucky Rules of Civil Procedure, for

a refund on behalf of the person and other persons similarly situated against the

Commonwealth.

(3) An action for a refund pursuant to subsection (2) of this section, or alleging a

violation under subsection (1) of this section, may be brought in the Circuit Court

of any co unty where the named plaintiff resides or where the currency or bullion

currency transaction took place.

(4) In addition to a refund of the sales or use tax, persons seeking a refund pursuant to

subsection (2) of this section or alleging a violation under subsection (1) of this

section who prevail shall be entitled to:

(a) Prejudgment and post-judgment interest;

(b) Temporary or permanent injunctive relief;

(c) Reasonable attorney's fees and costs; and

(d) For allegations of a violation under subsection (1) of this section, liquidated

damages of one thousand dollars ($1,000) for each day that the violation

occurred, which shall be paid from the administrative budget of the Finance

and Administration Cabinet, the department, or the Office of the Governor.

(5) It is the intent of the General Assembly to waive sovereign, governmental, and

qualified immunity for claims under this section, including immunity afforded to

the Commonwealth pursuant to the Eleventh Am endment to the Constitution of the

United States.

(6) Any person who directs, instructs, or causes a violation of any provision of this

section shall be personally, jointly, and severally liable for any awarded damages.